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TMI Blog2013 (5) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... was the income drawn from the cattle feed and green vegetable business and not other income. The Income Tax Officer was not justified in coming to the conclusion that he is also required to pass fresh assessment order for mentha business. To this extent, the impugned order cannot be allowed to stand and is hereby, set aside. However, by way of clarification, it may be added that it shall be open to the AO to raise all such queries which according to him, are relevant to determine the income of the assessee with regard to the cattle feed and green vegetable business. Thus by way of clarification it may be added that the petitioner cannot refuse to give the reply to the queries raised by the Assessing Authority. However, AO shall bear in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 2010 which has attained finality. The matter was restored back to the Assessing Officer after setting aside the assessment order. The Assessing Officer after remand, served a questionnaire on the petitioner making inquiries with regard to the income and expenditure of the petitioner in respect of Mentha business as well as Cattle Feed and Green Vegetable business. The petitioner resisted the questionnaire on the ground that the remand order passed by the Commissioner of Income Tax is confined to the question of determination of Cattle Feed business. Income from mentha business has become final as it has not been interfered with under Section 263 of the Act. Present writ petition has been filed challenging the legality and validity of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k to the Assessing Officer. Therefore, the Assessing Officer could make queries and serve questionnaire with regard to the business affairs of Cattle Feed and Green Vegetable and no query can be raised with regard to Mentha business. Reliance has been placed on the following decisions: (1) Commissioner of Income Tax versus D.N. Dosani, (2006) 280 ITR 275 (Guj.); (2) Ram Dayal Harbilas versus Commissioner of Sales Tax, U.P., Lucknow, 1979 (44) STC 84; (3) Commissioner of Income-Tax versus Hindustan Coconut Oil Mill, (2002) 255 ITR 428 (Cal). Sri Dhananjay Awasthi, learned counsel for the respondents, on the other hand, submits that the ambit and scope of fresh assessment proceedings as a consequent of the remand order passed by the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entha business. Reliance has been placed on Commissioner of Income Tax versus D.N. Dosani, (2006) 280 ITR 275 (Guj.) as also on Commissioner of Income-Tax versus Hindustan Coconut Oil Mill,(2002) 255 ITR 428 (Cal). These decisions support the contention of the learned counsel for the petitioner. The Assessing Officer opined that the entire assessment order has been set aside and the scope of inquiry is not restricted to the cattle feed and green vegetable business. This approach appears to be incorrect. To answer the issue, the revisional order is to be read as a whole along with the show cause notice which commenced the proceedings. The show cause notice is confined to the cattle feed and green vegetable business. Sri Dhananjay Awasthi, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee was asked to produce sale and purchase bills/voucher of this business and also vouchers for travelling conveyance freight outward expenses claimed by the assessee." The discussion, para after para, is with regard to cattle feed and green vegetable business, viz. its sales, sale bills, absense of addresses of the purchasers of Bhusa, truck expenses and freight outward expenses, salary of the staff, all related to the cattle feed and green vegetable business. It shows that the subject matter of proceedings under Section 263, was confined to cattle feed and green vegetable business and the remaining part of the earlier assessment order was not the subject matter of the revision. We therefore, find force in the submission of the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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